W.P.(C) Nos.29253 of 2020 & 12435 of 2019

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IN THE HIGH COURT OF ORISSA AT CUTTACK

W.P.(C) Nos. 29253 of 2020 and 12435 of 2019

M/s. Ultratech Cement Limited &

another

….

Petitioners

Dr. A.M. Singhvi, Senior Advocate

with Mr. B.P. Das, Advocate

-versus-

State of Odisha and others

….

Opposite Parties

Mr. P.K. Muduli, Additional Government Advocate

CORAM:

THE CHIEF JUSTICE

JUSTICE A.K. MOHAPATRA

JUDGMENT

4^th January, 2022

Dr. S. Muralidhar, CJ.

1. M/s. Ultratech Cement Limited (Petitioner No.1) and its Senior

Vice-President (Petitioner No.2) have in this writ petition under

Article 226 of the Constitution of India sought the quashing of a

resolution dated 18^th August 2020 issued by the Industries

Department, Government of Odisha (Opposite Party No.2) in

relation to the amendment to the Industrial Policy Resolution

2007 (IPR 2007) as being unconstitutional and illegal. The

principal ground of such challenge is that the said amendment to

the heading of paragraph-18.4 of the IPR 2007 has been made

effective retrospectively from 1^st July 2017 wi